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1. The audit of the finances of political parties and coalitions and parliamentary candidates, and of compliance with any kind of obligations resulting from this law is assigned to the Audit Commission, which acts as a special body according to article 29 paragraph 2 of the Constitution. The Commission is supported by a special service of the Parliament, as stipulated in paragraph 7 of such article.
2. The commission comprises one parliament member representative from each party or coalition of parties represented in the Parliament, and a member of the National Council, of the Supreme Court and of the Audit Council, appointed by a draw with their substitutes from the members of the respective courts. The Commission is presided over by its Vice-president appointed by the Presidium of the Parliament, who appoints an employee of the Parliament as secretary. If a party or coalition of parties has received regular or electoral funding and is not represented in the parliament, the Commission, for subjects related to its audit, includes their appointed representative for this purpose. In case of equal votes, the President shall have the casting vote. If a audit is carried out on the finances of parties that took part in the elections for the Greek Representatives in the European Parliament, the Audit Commission shall include a member of parliament of any Party represented in the European Parliament but not in the Parliament.
3. The Commission is assembled by decision of the President of the Parliament within fifteen (15) days of the Parliament convocation. The mandate of its members, including the presiding member and other elective members, expires when a new Commission is assembled after general parliamentary elections. The parties' refusal to appoint a representative shall not present the organisation of the Commission, which shall consist in such case of representatives of the other parties and coalitions.
4. The Commission is called to audit the finances of parties and parliamentary candidates by decision of its President. In order to fulfil its mission, the Commission assigns accounting or financial expert assessments and other audit actions to sworn auditors who examine in detail the registers and documents of the parties and parliamentary candidates, before the Commission's audit, and prepare a detailed report that is submitted to the Commission to support its activity. In the audit that is carried out by the Commission according to this law, and for the audit actions on its behalf by sworn auditors, the provisions regarding the banking, stock exchange and fiscal secret do not apply. A decision of the Minister of Interior, Public Administration and Decentralisation, published in the Government Gazette, determines the number of auditors, the prerequisites and the procedure for their appointment, as well as any other related subject.
5. Any person who obstructs in any way the audit and in particular refuses to provide data to the Commission or the sworn auditors shall be punished with at least six (6) months imprisonment.
6. The audit of the political parties and coalitions is completed within three (3) months of the moment when the Commission receives the data of paragraphs 4 and 2 of articles 18 and 19, respectively, of this law. The financial audit of parliamentary candidates is carried out within five (5) months of the moment when the Commission receives the data under paragraph 2 of article 20 of this law. After the audit is completed, a detailed report is prepared, to which the report of the sword auditors is attached. The Commission's report with its appendix is submitted immediately to the President of the Parliament and the Minister of Interior, Public Administration and Decentralisation and sent to the audited parties and coalitions. Each audited parliamentary candidate is sent an excerpt of the report, containing the part that concerns that candidate.
7. Members of the special service of the Parliament are appointed by decision of its President and the application of the Regulations of the Parliament concerning its personnel.
8. A decision of the President of Parliament published in the Government Gazette regulates every subject concerning the organisation and functioning of the Audit Commission and of the special service.
9. a. In the capital of each County, a Local Commission for the Control of Electoral Violations is established by decision of the Secretary General of the Region, having as President the Secretary General of the Region or the substitute appointed by the same decision. Its establishment is subject to the provisions of article 28, paragraphs 1, 2 and 3 of this law.
b. The relevant Local Commission receives and checks claims regarding compliance with the obligations of parties, coalitions and parliamentary candidates, arising from this law and the decisions issued under its authority, exclusively, provided that such claims are written, nominative and submitted before the end of the voting process.
c. The Local Commission, if it deems that the claim has merit and is justified, calls the parliamentary candidate against which the claim was filed, for a hearing and collects the necessary evidence, in its opinion. ii) The relevant ruling that is prepared is sent to the Audit Commission of paragraph 1 of this article, which freely judges its content. iii) A representative of a party, coalition or a parliamentary candidate can denounce in writing to the Local Commission any action of a third party with the purpose of justifying a violation of any kind of obligations under this law and the decisions issued under it. The Commission is called and acknowledges the claim within twenty four hours.
d. During the electoral period, it is not permitted to publish in the press and present through radio and television stations the contents of claims under this paragraph, with the exception of claims regarding the electoral activity of parties and coalitions of parties. The violators shall be subject to the penalties of article 27, paragraphs 2 and 3 of this law.
e. Within fifteen days of the elections, the Local Commission for the Control of Electoral Violations prepares a report about the actions of the elections campaign, with the relevant evidence attached to it. This report is sent to the Audit Commission of paragraph 1 of this article.
f. i) In its activity, the Local Commission is assisted by the Region employees, appointed by decision of the Secretary General of the Region. ii) A decision of the Minister of Interior, Public Administration and Decentralisation, after the opinion of the Interparty Elections Committee, can establish the specific manner in which the Local Commissions for the Control of Electoral Violations can exercise their powers and regulate any required detail for the application of this paragraph.